Home For AAT student members AQ 2013 AAT Level 2 (Level 5 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚


carlyloucarlylou New MemberRegistered Posts: 13
Hey Everyone,

could you please help me hopefully by tonight ;-)

if you have pension contributions from employers and employees what are the debit/credit entries into the pension account and to which of the following accounts... wages and salaries control account wages expense and paye/nic.

Thank you I hope this makes sense trying to write this on my phone x


  • mollymoomollymoo Settling In Nicely Registered Posts: 23
    dr wages and salaries (includes ees pension within the gross )
    dr ers pension
    cr xxxxxxx ( pension providor liability a/c with both ers and ees )

    So if you the employee pays £50 and you pay £50 for them then it would be;

    dr wages and salaries £50
    dr ers pension £50
    cr xxxxxxxxx (pension provider) £100
Sign In or Register to comment.